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F2 – Advanced Financial Reporting
5 sections available · 29 chapters available
Free F2 – Advanced Financial Reporting study notes for CIMA (CGMA Professional Qualification) students. Each chapter below covers a key topic with worked examples and practice prompts you can take into the thinka app.
A. Financing capital projects
Long-term debt and equity finance
Markets for long-term funds
Cost of equity
Cost of debt
Weighted average cost of capital (WACC)
B. Financial reporting standards
Revenue
Leases (lessor)
Provisions and contingencies
Financial instruments
Intangible assets
Income taxes and deferred tax
Foreign currency
Standards for group accounts
C. Group accounts
Consolidated financial statements
Consolidating subsidiaries (goodwill and non-controlling interest)
Associates and joint ventures
Foreign subsidiaries
Related party transactions
Earnings per share (EPS)
D. Integrated reporting and sustainability reporting
Standard-setting bodies for sustainability reporting
Integrated thinking
The Integrated Reporting Framework
The six capitals of integrated reporting
IFRS Sustainability disclosure standards (IFRS S1 and S2)
E. Working with financial statements
Analysing financial performance, position and prospects
Ratio analysis
The data analytics maturity model
Actions to improve performance and position
Limitations of ratio analysis
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